Application of Customs Act
32.—(1)  This Act shall be construed as one with the Customs Act (Cap. 70) and, unless otherwise provided in this Act, for the purposes of the interpretation of this Act, section 3 of the Customs Act shall apply to this Act in the same manner as it applies for the purposes of the interpretation of the Customs Act.
(2)  In the event of any inconsistency occurring between the provisions of the Customs Act and the provisions of this Act, the provisions of this Act shall prevail.
(3)  Any countervailing or anti-dumping duty imposed under this Act shall be paid to the Director-General of Customs.
(4)  The Customs Act shall, to the extent relevant and with such exceptions or modifications as may be prescribed, apply to any countervailing or anti-dumping duty as it applies to a customs duty or excise duty imposed under the provisions of the Customs Act.